{
  "url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1991/regulation-2",
  "json_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1991/regulation-2.json",
  "legislation": "uksi/1991/640",
  "legislation_title": "The Social Security (Contributions) Amendment (No. 3) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-amendment-no-3-regulations-1991",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of regulation 19B of the principal Regulations",
  "text": "In regulation 19B of the principal Regulations (payments to directors which are to be disregarded)—\n(a) in paragraph (5)(a), there shall be inserted before the words “in paragraphs (2), (3), (4) and (5)(b)” the words ““company” is deemed to include a building society within the meaning of the Building Societies Act 1986 and” and\n(b) in paragraph (5)(b)(i), for the words “section 534 of the Income and Corporation Taxes Act 1970” there shall be substituted the words “section 840 of the Income and Corporation Taxes Act 1988”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 19B was inserted by S.I. 1987/2111."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1986 c. 53; see sections 5 and 119(1)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1979 c. 10."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/640/regulation/2",
    "retrieved_at": "2026-10-29T14:48:12.357448+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}